Form 2290 and the Heavy Vehicle Use Tax for Canadian Carriers Running Into the US

Canadian carriers whose trucks use US highways owe the Heavy Vehicle Use Tax (HVUT) and report it on IRS Form 2290. It is a federal excise tax the Internal Revenue Service collects on highway motor vehicles with a taxable gross weight of 55,000 pounds or more. It is separate from state taxes and sits outside IRP and IFTA, but it connects to IRP: to register or renew apportioned plates for a vehicle at or above the threshold, you must show the IRS-stamped Schedule 1 proving the tax was paid or suspended. Most Canadian carriers first meet it there.

Any owner of a vehicle at or above 55,000 pounds taxable gross weight that uses US highways owes it, Canadian and Mexican owners included. The tax year runs July 1 to June 30. For a vehicle in use in July, the return is due August 31; a vehicle first used later in the year is prorated, with the return due at the end of the month after first use. The tax, in US dollars, is $100 for 55,000 pounds plus $22 for each 1,000 pounds above that, capped at $550 for vehicles at 75,000 pounds and over. A vehicle expected to run 5,000 miles or less on US highways in the year (7,500 for agricultural vehicles) is reported as suspended and pays nothing, which covers many Canadian trucks that cross occasionally.

The annual tax depends on the vehicle's taxable gross weight category on Form 2290. Category A, at 55,000 pounds, pays US$100.00, and each 1,000-pound step above it adds US$22.00, up to category V, over 75,000 pounds, which pays the maximum of US$550.00. Logging vehicles, as the IRS instructions define them, pay a reduced rate, from US$75.00 in category A to US$412.50 in category V. Category W is for suspended vehicles, which are reported but pay no tax. The table reproduces the Tax Computation table from the July 2026 revision of Form 2290.

The tax period always starts July 1 and ends June 30, and each revision of the form covers one period: the July 2026 revision covers July 2026 through June 2027, so check that you file on the revision for the right year. A vehicle used on public highways in July pays the full annual amount, with the return due August 31. A vehicle first used later in the period pays a partial-period amount from the tables at the end of the IRS instructions, due by the last day of the month after its first use. The IRS instructions also note that U.S. Customs and Border Protection requires proof of payment to enter a Canadian or Mexican vehicle into the United States.

You need a US Employer Identification Number, which a Canadian business gets from the IRS, and you file the return electronically through an IRS-approved provider. E-filing is required for fleets of 25 or more vehicles and the practical route for everyone. The stamped Schedule 1 comes back electronically and goes to the IRP office with the apportioned registration application. If it's missing, the plates wait.

The suspension depends on each vehicle's US highway miles in the July-to-June year. A suspended vehicle that goes over the limit becomes taxable, and you file an amended return. The telematics jurisdiction report gives US miles per vehicle for any period, so your suspension claim rests on a measured figure, and you file the amended return when the report crosses the line instead of finding out at audit. High Point GPS sets up US-miles reporting for Canadian carriers across the country alongside their IRP and IFTA reporting.

The table collects the essentials for a Canadian carrier meeting the tax for the first time. Federal statute sets the amounts, so confirm the current figures with the IRS before you file.